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7th January 2016, 08:33 AM
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Join Date: May 2012
Re: Bcom Allahabad University

As per your request here I am providing you information about the University of Allahabad B. Com. Three Year Degree Syllabus.


B. Com. First Year (Part – I)
Accounting
S.no. Topics
1

Nature, Principles and Concept of Accounting:

Nature of Accounts; Branches of Accounting, Purpose of Accounting.
Principles of Accounting: Limitations of Accounting
Accounting Concepts, Conventions, and Accounting Standards

2
Government Accounting and Farm Accounting
3
Depreciation:

Definition and Characteristics
Depreciation and Cognate Factors (Profit Fluctuations, Obsolescence, Repairs and
Replacement).
Causes of Depreciation
A Detailed and Critical Evaluation of the Different Methods of Charging
Depreciation.

4
Reserves and Funds:

Reserves for Ascertained, Anticipated and Contingent Liabilities
Reserve Funds
Specific Funds (Dividend Equalization Fund, Insurance Fund).
Sinking Funds
Secret Reserves

5
Royalty Accounts:

Basic Terms-Royalty, Dead Rent, Short working etc.
Entries in the Books of Lessee and Lessor
Practical Problems

6
Accounts of Installment Retailing:

Hire Purchase System
Installment Payment Method

7
Accounts of Departmental Organisation:

Nature of Departmental Organisation
System of Departmental Accounting
Technique of the Columnar System of Departmental Accounts
The Problem of Allocating Expenses.
Practical Problems

8
Accounts of Branch Organisation:

Features of Suitable System of Branch Accounts
Accounts Relating to Branches Authorised to Sell Goods Supplied at Cost Price
by the Head Office for Cash as well as on Credit
Accounts Relating to Branches when Goods Supplied by the Head Office at
Marked Price
Accounts Relating to Independent Branches
Accounts Relating to Foreign Branches
Practical Problems

9
Accounts of Public Utilities; Double Account System:

Origin, Objects and Special Features
Capital Account and General Balance Sheet
Treatment of Capital Losses, Depreciation, Extensions, Replacement etc.
Application of the System to Different Enterprises.
Practical Problems

10
Voyage Accounts:

Meaning and Important Terms
Preparation of Voyage Accounts
Practical Problems

11
Packages, Empties and Containers Accounts:

Packages, Empties and Containers – Meaning, Important Terms, Objectives
Methods of Accounting of Packages: Non-Returnable and Returnable Containers
Practical Problems

12
Basics of Computerised Accounting


Address:

University of Allahabad  
Public university in Allahabad, India
Senate House Campus, University Road,
Old Katra, Allahabad,
Uttar Pradesh 211002
Phone: 0532 246 1083









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